Bangladesh — AC refrigerator VAT 75
This page records one dated change. For the rules in Bangladesh as they stand today, see the Bangladesh guide →
- Jurisdiction
- 🇧🇩 Bangladesh
- Tax
- VAT
- Change type
- Rate change
- Status
- Enacted
- Impact
- Action required
- Effective
- 11 June 2026
- Instrument
- BD-SRO-146-2026
- Systems
- Tax engine, ERP
- Verified
- Fetched from official source · high confidence
Correct the effective date in system configuration to 11 June 2026, and confirm BIDA producer registration and the in-house machinery and 30% value-addition conditions are certified to the divisional VAT officer to retain the 7.5% rate.
Tax engineERP
SRO No. 146-Ain/2026/351-Mushak exempts VAT above 7.5% at the local production stage for refrigerators, freezers, air conditioners and compressors (HS headings 84.14, 84.15 and 84.18), and fully exempts VAT on the raw materials and spare parts used to make them, subject to BIDA registration, minimum in-house machinery and a minimum 30% value-addition condition. The SRO took effect on 11 June 2026 and remains valid through 30 June 2030. The measure was delivered by standalone SRO rather than in the Finance Act 2026 body, and covers compressors in addition to the finished appliances.